Written Question·Treasury·UIN 75056
Tourism: VAT
Tabled: 4 September 2025
Answered: 11 September 2025
Question
Dame Caroline Dinenage
Conservative — Gosport
To ask the Chancellor of the Exchequer, how much VAT was refunded to international visitors as a result of the Government's Shop and Ship retail export scheme in 2019, 2023 and 2024.
Answer
Dan TomlinsonGoods purchased in the UK and subsequently exported outside the UK, whether by the business or the consumer, may be eligible for VAT zero-rating, provided that the relevant conditions are met, and appropriate evidence of export is retained. However, as su...
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